Equitable Distribution Of Personal Income Tax System’s Role In The Study

Reform and opening up more than30years, with the rapid development of our economy and enhance overall national strength of the people’s income continued to increase, the Chinese people in the expeditious settlement of the food and clothing has stepped into the comparative prosperity threshold. But along with personal wealth gap between the rich and poor is growing steadily at large, and has further exacerbated the situation. At present, China has become the world is large difference between rich and poor country. Costs too much of the disparity between rich and the essence of socialism is the antithesis to violate the principles of justice, not in accordance with scientific development view and become the current social harmony and stability affected the most important factor. to use all means to regulate and maintain a fair distribution of distribution, therefore, it is a long-term plan.As the macro control of the most important means of income tax, especially in regulating income distribution plays a very important and should not substitute for the role of the paper is selected a hot issue, Deng xiao-ping theory and scientific development concept for guidance and stood in an objective and impartial stance and close ties with china’s realities, the more focused in depth on the use of tax adjustment income distribution. Tried to adjust to the use of personal income distribution of practice and income tax system to further reform will provide a useful reference and learning.Paper is divided into five chapters:chapter one mainly on the paper background research meaning, methods, the basic thinking and frames; the second chapter, the analysis of income distribution of the importance of fair and equitable income distribution perspective china fair of all missing, income distribution of social justice is an important problem; Chapter three described the importance of personal income distribution and analyses on a tax on income distribution in the process of adjustment and foreign tax on income distribution experience, chapter four proposed to improve our income tax system should take measures, conclusion the fifth chapter.